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Wydatkowanie na własne cele mieszkaniowe na gruncie ustawy o podatku dochodowym od osób fizycznych

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Title: Wydatkowanie na własne cele mieszkaniowe na gruncie ustawy o podatku dochodowym od osób fizycznych

PLMET:

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Alternative title:

Own housing purpoes on the ground of the act on income tax from individual people

Creator:

Basty, Roksana

ORCID:

0000-0002-7534-6474

Abstract:

The subject of this article is the analysis of Act on personal income tax (Article 21, paragraph 1, point 131), which declares the conditions necessary to apply exemption from tax on income from the sale of real estate. The article defines the term “own housing purposes” on the basis of positions of tax authorities and court judgments on the matter. The study also examined the impact of renting a property meant to fulfill own housing purposes against the possibility of applying a partial tax exemption

Publisher:

Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii

Contributor:

Miemiec, Wiesława. Red. ; Uniwersytet Wrocławski. Katedra Prawa Finansowego

Date issued:

2018

Identifier:

oai:repozytorium.uni.wroc.pl:95989 ; ISSN 2544-8382

Language:

pol

Relation:

Kwartalnik Prawno-Finansowy, ISSN 2544-8382 ; nr 4/2018, s. 87-99

Is part of:

Kwatalnik Prawno-Finansowy

Is referenced by:

https://kpf.wpae.uni.wroc.pl/

Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity

License:

Making materials available on the basis of the agreement with the owner of the property copyrights

Rights holder:

Copyright by Uniwersytet Wrocławski

Subject and keywords:

spending on own residential purposes income from the sale of property release renting premises

Object collections:

Last modified:

Jun 15, 2021

In our library since:

Jul 22, 2019

Number of object content hits:

3 405

Number of object content views in PDF format

3566

All available object's versions:

https://repozytorium.uni.wroc.pl/publication/103357

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Edition name Date
Wydatkowanie na własne cele mieszkaniowe na gruncie ustawy o podatku dochodowym od osób fizycznych Jun 15, 2021

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